Court appointed expertise procedures in Civil Litigations involving bank overdrafts transactions in Bauru County - SP

• Main Authors: Ivam Ricardo Peleias, Erasmo Aparecido Piccolo, Elionor Farah Jreige Weffort, Martinho Maurício Gomes de Ornelas
• Format: Article
• Language: Portuguese
• Published: Universidade Federal do Rio de Janeiro 2015-04-01
• Series: Revista Sociedade, Contabilidade e Gestão
• Subjects: Conformity; Court appointed expertise; Expert report
• Online Access: http://atena.org.br/revista/ojs-2.2.3-08/index.php/ufrj/article/viewFile/2456/2115

Court appointed expertise has a social role, as it provides technical and/or scientific nature elements for the Judge´s decision making process in the civil process. The court appointed expert job, shown in the expert report, must conform with the professional rules as well as with the literature. The quantity of litigations involving financial institutes is currently at the top of Superior Courts, and this makes it possible to investigate court appointed expertises’ actions. It has been investigated the procedures adopted by court appointed experts in Bauru County - SP estate, concerning civil processes involving bank overdraft transactions. This research was descriptive and qualitative. It has been observed the court appointed expertise procedures described in the literature and in the rules stated by CFC - Conselho Federal de Contabilidade. For the field research, it was made the documental analysis of six litigations from civil courts in Bauru County – SP. Moreover, it was investigated the court appointed expertises´actions as well as the Judges´ judgments, experts´ reports (accountants, managers and economists) and the Judges´ judgments. The conformity of the experts´ reports, in the context of this research, the concordance degree with the CFC rules and the literature, was stated through the court appointed procedures as well as the report level of usage by the Judges, by means of key words. It has been appointed the need of court appointed expertise in the civil processes involving bank overdrafts transactions. Furthermore, the analyzed reports are in conformity with the rules and the literature. To sum up, it was verified that, the more the conformity of the court appointed expertise, the bigger its usage in the Judges´ judgments.